1972 (4) TMI 28

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....the Income-tax Officer, Assessment No. 3, Bangalore (first respondent), and the order dated April 18, 1970, made by the third respondent-Commissioner of Income-tax. There was a firm styled as " K. Shivappa and Sons ". That consisted of six partners. The petitioner was one of the partners of the said firm. The firm was dissolved on March 31, 1968, the intimation of which was given to the Income-....

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....ther association of persons is dissolved, notices under this Act in respect of the income of the firm or association may be served on any person who was a partner (not being a minor) or member of the association, as the case may be, immediately before its dissolution." Sri Katageri argued that the expression " any person " found in the above sub-section should be construed to mean " all persons....